1.audit 审计 ~tK4C |
2.attestation 鉴证 8Na.H::cZ
3.credibility 可信赖程度 -#<6
4.audit of financial statements 财务报表审计 8T6LD
5.agreed-upon procedures 执行商定程序 H#H@AY3Y
6.high levels of assurance 高水平保证 >QyJRMY
7.compilation 编制 %Ms"LoK
8.reliability 可靠性 5Ku=Xzv
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9.relevance 相关性 O2i7w1t
10.professional skepticism 职业谨慎 ],`xd_=]=
11.objectivity 客观性 w>#{Nl7gz
12. professional competence 专业胜任能力 w`BY>Xft0
13.Senior/CPA-in-charge 项目经理 SeuC7!q{
14.audit engagement letter 业务约定书 d*qb^C{'"
15.recurring audit 连续审计 (V&5EO8)
16.the client 委托人 }9:(l
17.change CPA 更换注册会计师 C,;T/9
18.the existing CPA 现任注册会计师 pK` 1pfih
19.the successor CPA 后任注册会计师 /{1s U}k-
20.the preceding CPA前任注册会计师 LR:PSgy
21.issue the audit report 出具审计报告 {!RDb'Zp
22.expert 专家 sX8d8d`}
23.the board of directors 董事会 ?^Gi;d5
24.knowledge of the entity‘ s business 了解被审计单位情况 ?'_Ty`vT
25.assess material misstatement risks评估重大错报风险 E_q/*}]pE
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1Vf?Rw
27.a general knowledge of —— 初步了解―――的情况 f^JiaU4 [
28.a more knowledge of—— 进一步了解的情况 8^IV`P~2M
29.the prior year‘s working papers 以前年度工作底稿 q+iG:B /Z
30.minutes of meeting 会议纪要 &f=O`*I'+!
31.business risks 经营风险 SjosbdD
32.appropriateness 适当性 vCvjb\S
33.accounting estimate 会计估计 a
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34.management representations 管理层声明 /esdtH$=
35.going concern assumption 持续经营假设 e
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36.audit plan 审计计划 tIK`/)w,
37.significant audit areas 重点审计领域 LN z
38.error 错误 @%
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39.fraud舞弊 9Lus,l\
40.modified or additional procedures 修改或追加审计程序 mpr_AL!ZO~
41.misappropriation of assets 侵占资产 'FNnF
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42.transactions without substance 虚假交易 n!aA<
43.unusual pressures 异常压力 3Pu8IXW
44.the suspected noncompliance 涉嫌存在违法行为 QhhL_vP
45.materialiy 重要性 ^C=dq(i=[
46.exceed the materiality level 超过重要性水平 n~"qbtp}
47.approach the materiality level 接近重要性水平 Hs:0j$
48.an acceptably low level 可接受水平 SND@#?hiO
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 FR9w0{o
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 &Fiesi!tET
52.subsequent events 期后事项 ,?>{M
53.adjust the financial statements 调整财务报表 `
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54.perform additional audit procedures 实施追加的审计程序 H(hE;|q/
55.audit risk 审计风险 HVJqDF
56.detection risk 检查风险 ) $`}~
57.inappropriate audit opinion 不适当的审计意见 s.X
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58.material misstatement 重大的错报 &k@\k<2Ia
59.tolerable misstatement 可容忍错报 <x8I<K
60.the acceptable level of detection risk 可接受的检查风险